CIRCULAR NO. 46/2024/TT-BTC OF THE MINISTRY OF FINANCE AMENDING AND SUPPLEMENTING CIRCULAR NO. 19/2021/TT-BTC GUIDING ELECTRONIC TRANSACTIONS IN TAXATION

On July 9, 2024, the Minister of Finance issued Circular No. 46/2024/TT-BTC amending and supplementing a number of articles of Circular No. 19/2021/TT-BTC dated March 18, 2021 guiding electronic transactions in taxation. Circular No. 46/2024/TT-BTC takes effect from August 28, 2024, and includes some noteworthy contents as follows:

Supplementing guidance on registering for an electronic tax transaction account using a level 2 electronic identification account:

• For individual taxpayers who have registered and activated a level 2 electronic identification account and whose electronic identification, authentication system, and the General Department of Taxation’s electronic portal have been connected and operated, individual taxpayers may use their electronic identification account instead of presenting their ID card or passport/citizen ID card/identity card to continue the registration procedure for an electronic tax transaction account with the tax authority via electronic means.
• A request to activate the electronic transaction account for individual taxpayers will be sent to the registered phone number or email address.

Amending guidance on the initial tax registration dossier

• The General Department of Taxation’s electronic portal will receive, cross-check information, and send a notification of receipt of the electronic tax registration dossier to the taxpayer within 15 minutes of receiving the taxpayer’s tax registration dossier at the email address or phone number that the taxpayer has registered with the tax authority, specifying the time and place to receive the results.